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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi dan Bisnis Widya Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) LOSARI: Jurnal Pengabdian Kepada Masyarakat Synergy and Society Service Journal Research of Accounting Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen, Akuntansi, Ekonomi Innovative: Journal Of Social Science Research Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Mosaik Hospitaliti E-JURNAL AKUNTANSI
Komang Krishna Yogantara
Universitas Triatma Mulya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Pendampingan Kemasan Produk dan Keuangan UMKM Yogantara, Komang Krishna; Prayogi , Putu Agus
Synergy and Society Service Vol. 5 No. 1 (2025): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/save.v5i1.104

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the government's efforts to improve the welfare and economy of the community. Every year the number of MSMEs increases, but the increase in the number of MSMEs is not accompanied by the understanding and knowledge of the MSME actors themselves, one of which is the MSME in Sudimara Village, Tabanan, Bali. Lack of knowledge about the product packaging process to make it more attractive and financial management are obstacles to the development of MSMEs today. The purpose of this community service is to provide training and assistance on the product packaging process and financial management for MSME members in the village. The method used is learning by doing with a lecture system, discussion and question and answer, as well as bookkeeping practices, packaging making. The service process begins with a visit and seeing directly as an initial survey stage. The next is training and assistance. The result of the last activity is supervision. The result is that the packaging that still uses ordinary plastic now uses plastic, good packaging, and bookkeeping that was previously unrecorded already has its own bookkeeping.
Peran Tingkat Pengawasan dalam Memoderasi Pengaruh Kualitas Pelayanan dan Kapabilitas Pengelola Terhadap Penyebab Kredit Macet Pada LPD di Kecamatan Tabanan Putra, Gede Agus Wina; Gde Herry Sugiarto Asana; Komang Krishna Yogantara
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 1 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i1.1342

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan kapabilitas pengelola terhadap penyebab kredit macet, serta peran tingkat pengawasan sebagai variabel moderasi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Tabanan. Pendekatan penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi linier berganda dan analisis regresi moderasi (MRA). Data dikumpulkan melalui penyebaran kuesioner kepada 93 responden pengelola LPD yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa kualitas pelayanan dan kapabilitas pengelola berpengaruh signifikan terhadap penyebab kredit macet. Selain itu, tingkat pengawasan terbukti mampu memoderasi pengaruh kualitas pelayanan dan kapabilitas pengelola terhadap kredit macet. Temuan ini menggarisbawahi pentingnya peningkatan kualitas pelayanan, kompetensi manajerial, dan efektivitas pengawasan untuk menurunkan risiko kredit bermasalah di LPD
Dampak Akses Modal, Pengelolaan Keuangan, dan Kapasitas Manajemen Terhadap Pengembangan UMKM Penerima Kredit Usaha Rakyat di Kecamatan Kuta Utara Setiana, I Made Riawan; Komang Krishna Yogantara; Gde Herry Sugiarto Asana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.748

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akses modal, pengelolaan keuangan, dan kapasitas manajemen terhadap pengembangan UMKM penerima Kredit Usaha Rakyat (KUR) di Kecamatan Kuta Utara. Penelitian ini dilatarbelakangi oleh kontribusi besar UMKM terhadap perekonomian Indonesia serta tantangan utama yang dihadapi, terutama dalam hal pembiayaan dan manajemen. Penelitian ini bersifat kuantitatif dengan pendekatan korelasional. Data primer dikumpulkan melalui penyebaran kuesioner kepada 93 pelaku UMKM yang aktif menggunakan KUR di Kecamatan Kuta Utara. Teknik pengambilan sampel menggunakan rumus Slovin dan analisis data dilakukan dengan regresi linier berganda menggunakan software SPSS 24. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, akses modal, pengelolaan keuangan, dan kapasitas manajemen berpengaruh signifikan terhadap pengembangan UMKM. Implikasi dari penelitian ini menunjukkan pentingnya peningkatan kapasitas manajerial dan literasi keuangan UMKM agar dana KUR dapat dioptimalkan untuk pertumbuhan usaha yang berkelanjutan. Temuan ini memberikan kontribusi teoritis terhadap literature manajemen UMKM serta rekomendasi praktis bagi lembaga pemberi KUR dan pelaku usaha. This study aims to analyze the effect of capital access, financial management, and managerial capacity on the development of MSMEs receiving People's Business Credit (KUR) in North Kuta District. The study is motivated by the significant contribution of MSMEs to Indonesia's economy and the key challenges they face, particularly in financing and management. This is a quantitative research using a correlational approach. Primary data were collected through questionnaires distributed to 93 active MSME actors who use KUR in North Kuta District. The sample was determined using the Slovin formula, and data were analyzed using multiple linear regression with SPSS 24 software. The results indicate that both partially and simultaneously, capital access, financial management, and managerial capacity significantly influence MSME development. The findings suggest that improving managerial capacity and financial literacy is essential to optimize the use of KUR for sustainable business growth. This study provides theoretical contributions to MSME management literature and practical recommendations for credit providers and entrepreneurs.
Pengaruh Ulasan Online dan Kualitas Pelayanan Terhadap Keputusan Tamu Menginap di Goya Boutique Resort Ubud Yanti, Ni Wayan Novi; Antari, Ni Luh Sili; Yogantara, Komang Krishna
Jurnal Mosaik Hospitaliti Vol. 5 No. 2 (2023): Desember
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jmh.2023.5226

Abstract

The research entitled: Effect of Online Reviews and Service Quality on Guest Decisions to Stay at Goya Boutique Resort Ubud Bali aims to determine the effect of online reviews and service quality on guest decisions to stay at Goya Boutique Resort Ubud Bali and to find out which variables have a dominant influence on guest decisions. stay at Goya Boutique Resort Ubud Bali either partially or simultaneously. Determination of the sample size of respondents using the Solvin formula, so only 95 respondents were used in this study. Meanwhile, data processing using SPSS with multiple regression analysis techniques where the results show that online reviews and service quality have a significant positive influence either partially or simultaneously on the decision of staying guests. The results are based on the results of the T-test that the calculated T value is greater than the T table value so it can be concluded that there is a partially significant effect between Online Reviews on Staying Guest Decisions. After being tested partially by using the T-test, the calculated T value is greater than the T table value so it can be concluded that there is a partially significant effect between Service Quality on Staying Guest Decisions. Meanwhile, the calculated F value is greater than the table F value. So it can be concluded that there is a significant influence, namely Online Reviews and Service Quality on Guest Stay Decisions simultaneously. The variable that has a high influence on the decision of the guest to stay in the service quality variable.
Pengaruh Kompetensi Aparatur Pengelolaan Dana Desa, Peran Perangkat Desa Dan Sumber Daya Manusia, Serta Efektivitas Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Kubutambahan Erawati Dewi, Ni Ketut Mega; Yogantara, Komang Krishna; Sugiarto Asana, Gde Herry
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10182

Abstract

Pengelolaan keuangan yang baik juga memerlukan sistem pengendalian internal (SPI). Sistem Pengendalian Internal (SPI) yang baik dibutuhkan dalam pengelolaan dana desa karena dapat mempengaruhi pengambilan keputusan internal pemerintah desa yang dapat berimplikasi terhadap akuntabilitas pemerintah desa. Mengingat dana yang diberikan oleh pemerintah sangat besar sehingga banyak peluang untuk aparatur desa untuk melakukan kecurangan/fraud.  Tujuan penelitian ini adalah untuk menginvestigasi beberapa faktor yang berpotensi memengaruhi tingkat akuntabilitas dalam pengelolaan dana desa. Jenis dalam penelitian ini adalah jenis kuantitatif, karena penelitian ini disajikan dengan angka-angka.  Hasil Penelitian menunjukkan kompetensi, peran perangkat desa, sumber daya manusia, dan pengendalian internal berpengaruh positif terhadap akuntabilitas pengelolaan dana desa di Kecamatan Kubutambahan.
Pengaruh Pengalaman Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Di Prama Sanur Beach Bali Wirawan, I Made Adhi; Yogantara, Komang Krishna; Poetranto, Wahjoedi Dwi
Jurnal Mosaik Hospitaliti Vol. 5 No. 2 (2023): Desember
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jmh.2023.5223

Abstract

The research entitled: The Effect of Work Experience and Work Discipline on Employee Performance at Prama Sanur Beach Bali aims to determine the effect of work experience, and the effect of work discipline on employee performance at Prama Sanur Beach Bali, either partially or simultaneously. The number of respondents taken is as much as 25% of the number of employees at Prama Sanur Beach Bali as many as 86 employees respondents from 345 employees. Meanwhile, data processing using SPSS with multiple regression analysis techniques where the results show that Work Experience and Work Discipline have a significant positive effect either partially or simultaneously. The result is based on the results of the T-test, it is obtained that the calculated T value is 4.696. This T arithmetic value is greater than the T table value of 1.6627 so it can be concluded that there is a partially significant effect between Work Experience on Employee Performance. After being tested partially by using the T-test, the calculated T value was 5.948, the T calculated value was greater than the T table value of 1.6627 so it could be concluded that there was a partial significant effect between Work Discipline on Employee Performance while the calculated F value of 34.473 the value This calculated F is greater than the F table value of 3.10. So it can be concluded that there is a significant influence, namely Work Experience and Work Discipline on Employee Performance simultaneously.
Pendampingan Penyusunan Rencana Anggaran Belanja (RAB) Bagi POKDARWIS Desa Kuwum Badung Adi, I Ketut Yudana; Asana, Gde Herry Sugiarto; Yogantara, Komang Krishna; Pusparini, Helena Gusti Ayu Putu
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023): Juni 2023
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v5i1.124

Abstract

Kegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Kuwum - Badung. yaitu pendampingan penyusunan rencana anggaran belanja (rab) bagi POKDARWIS desa Kuwum Badung Tujuannya adalah memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) dan melakukan pelaporan pertanggungjawaban keuangannya, sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Setelah dilakukan pengabdian, diperoleh kesimpulan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui dari hasil pretest rata-rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor pastest sebesar 90.  
Co-Authors Adi, I Ketut Yudana Antari, Ni Luh Sili Artana, I Wayan Arta Aryaningsih, Ni Putu Ayu Clarissa, Sarita Vania Dewi , Tiara Kusuma Dewi, Ni Nyoman Sri Rahayu Trisna Dewiwati Sujadi Erawati Dewi, Ni Ketut Mega Gde Herry Sugiarto Asana I Made Aditya Wardana I Nengah Aristana I Putu Adi Widiyana I Putu Agus Suarsana Ariesta Irmawati Kadek Sri Novi Arsini Komang Fridagustina Adnantara Laksminingsih, Luh Gede Made Laras Oktaviani Luh Gede Made Laksminingsih Made Christin Dwitrayani Made Gede Wirakusuma Made Hedy Wartana Meilyana Putri Setiawan Ni Kadek Bagiani Ni Kadek Catur Septirani Ni Kadek Indah Sari Ni Made Dwi Surya Rahayu Ni Made Ernila Junipisa Ni Nyoman Sri Indah Ratna Gayatri Ni Putu Selin Viantari Nurwijayanti Poetranto, Wahjoedi Dwi Prayogi , Putu Agus Pusparini, Helena Gusti Ayu Putu Putra, Gede Agus Wina Putu Agus Prayogi Putu Agus Prayogi Putu Ayu Putri Padmini Sari, Ni Luh Komang Julyanti Paramita Sarita Vania Clarissa Setiana, I Made Riawan Sugiarto Asana, Gde Herry Sulistyoadi Joko Saharjo Sulistyoadi Jokosaharjo Tiara Kusuma Dewi Wartana, Made Hedy Wirawan, I Made Adhi Yanti, Ni Wayan Novi